§ 66-251. Sales for resale.

(a)

If a person who originates or receives telecommunications in the city claims to be a reseller of such telecommunications, such person shall apply to the city for a resale number, and shall state facts which will show why such applicant is not liable for any tax imposed by this article on any of such purchases, and shall furnish such additional information as the city may reasonably require.

(b)

Upon approval of the application for a resale number under this section, the city shall assign a resale number to the applicant and shall certify such number to the applicant. The city may cancel any number which is obtained through misrepresentation, or which is used to send or receive such telecommunications tax-free when such actions in fact are not for resale, or which no longer applies because of the person's having discontinued the making of resales.

(c)

Except as provided in this section, the act or privilege of sending or receiving telecommunications in this state in the city shall not be made tax-free on the grounds of being a sale for resale unless the person has an active resale number from the city and furnishes that number to the retailer in connection with certifying to the retailer that any sale to such person is nontaxable because of being a sale for resale.

(Code 1996, § 66-251; Ord. No. E-4082, § 3(23-72), 4-17-1995)